Page:United States Statutes at Large Volume 92 Part 1.djvu/1311

 PUBLIC LAW 95-458—OCT. 14, 1978

92 STAT. 1257

qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family u s e). " (b) UNLAWFUL REMOVAL.—Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.". (B) The item relating to section 5674 in the table of sections for part III of subchapter J of chapter 51 of such Code is amended to read as follows: "Sec. 5674. Penalty for unlawful production or removal of beer.", (c) EFFECTIVE D A T E. — The amendments made by this section shall take effect on the first d a y of the first calendar month which begins more than 90 days after the date of the enactment of this Act. SEC. 3. REFUNDS TO BE MADE TO AERIAL APPLICATORS IN CERTAIN CASES.

26 USC 5401. 26 USC 5053. Penalty,

26 USC 5674.

26 USC 5042 note,

(a) ENTITLEMENT OF AERIAL ArpLicATORs TO K E F U N D OF GASOLINE

TAX I N CERTAIN CASES.—Subsection (c) of section 6420 of the I n t e r n a l Revenue Code of 1954 (defining use on a farm for farming purposes) 26 USC 6420. is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: s "(4)

CERTAIN FARMING USE OTHER THAN BY OWNER, E T C. — I n

applying paragraph (3)(A) to a use on a farm for any purpose described in paragraph (3)(A) by any person other than the owner, tenant, or operator of such farm— " (A) the owner, tenant, or operator of such farm shall be treated as the user and ultimate purchaser of the gasoline, except that " (B) if the person so using the gasoline is an aerial applicator who is the ultimate purchaser* of the gasoline and the person described in subparagraph (A) waives ( a t such time and in such form and manner as the Secretary shall prescribe) ' ' his r i g h t to be treated as the user and ultimate purchaser of the gasoline, then subparagraph (A) of this paragraph shall not apply and the aerial applicator shall be treated as h a v i n g used such gasoline on a f a r m for f a r m i n g purposes.". (b) ENTITLEMENT OF AERIAL APPLICATORS TO R E F U N D OF SPECIAL

F U E L S TAX I N CERTAIN CASES.—The second sentence of subsection (c)

of section 6427 of such Code (relating to use for f a r m i n g purposes) is amended to read as follows: " For purposes of this subsection, if fuel is used on a farm by any person other than the owner, tenant, or operator of such farm, the rules of paragraph (4) of section 6420(c) shall be applied (except that 'liquid taxable under section 4041' shall be substituted for 'gasoline' each place i t appears i n such paragraph (4)).". (c) CONFORMING AMENDMENT. — Subparagraph (A) of section 6420 (c)(3) of such Code is amended by striking o u t "except that " and all that follows down through the semicolon at the end of such subparagraph (A). (d) EFFECTIVE D A T E. — The amendments made by this section shall t a k e effect on the first d a y of the first calendar quarter which begins more than 90 days after the date of the enactment of this Act. SEC. 4. PARTIAL ROLLOVERS OF LUMP SUM DISTRIBUTIONS. (a)

PARTIAL ROLLOVER F R O M EMPLOYEES' TRUSTS PERMITTED. —

26 USC 6427.

26 USC 4041.

' '' * ' ' 26 USC 6420 note. '" ""'""' '

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